Continuation and validation of certain recovery proceedings if amount increased/reduced in appeal :
Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereinafter in this section referred to as “Government dues”), is served upon any taxable person and any appeal, revision application is filed or other proceedings is initiated in respect of such Government dues, then, if Government dues are enhanced in appeal, revision or other proceedings, the proceedings shall continue.
Fresh proceedings are not required – section 84(a) of CGST Act.
If Government dues are reduced in appeal, revision or other proceedings, fresh demand notice is not required. Only reduced Government dues will be recovered.
Recovery proceedings initiated on the basis of the demand served upon him prior to the disposal of such appeal, revision application or other proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal – section 84 of CGST Act.